PENGARUH PENGALAMAN AUDITOR, RED FLAGS, DAN SKEPTISME PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN

Aritonang, Lois Sthepanus (2018) PENGARUH PENGALAMAN AUDITOR, RED FLAGS, DAN SKEPTISME PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT The purpose of this research is analysis the influence of auditors experience, red flags and professional skepticism on the detection of fraud that may occur at the company. The population of this study are auditors who worked on the Public Accounting Firms (KAP) in Palembang. The sampling method used in this research is total sampling method, while the analysis method used to analyze data is multiple regression method with spss. The result of the research showed that (1) auditors experience has no effect on the detection of fraud (2) red flags have an effect on the detection of fraud (3) professional skepticism have an effect on the detection of fraud Key word : auditor experience, red flags, professional skepticism, fraud detection

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